Reply: Currently, the import of chemicals complies with the provisions of Decree 108/2008 / ND-CP dated October 7, 2008 and Decree 26/2011 / ND-CP dated April 8, 2011 amending and supplementing. A number of articles of the Government Decree 108/2008 / ND-CP detailing and guiding the implementation of a number of articles of the Law on Chemicals, under which: Subjects of application are organizations and individuals involved chemical operation; organizations and individuals related to chemical activities in the territory of the Socialist Republic of Vietnam. For example: Ethyl alcohol and other spirits, denatured, at any concentration on the list of chemicals subject to declaration as prescribed in Appendix V of Decree 26/2011 / ND-CP: Before customs clearance , chemical importing organizations and individuals shall make chemical declaration with the Ministry of Industry and Trade.